Intro

This dashboard include several types of results:

Definitions for VAT-GAP:

Historic

Row

Revenue collection in nominal terms

VAT revenues and VAT revenues as percentage of GDP

Row

Structure of tax and SSC in percentage

Structure of indirect taxes

Policy variables

Row

Simulation parametars

Decomposition of VAT GAP

Row

Comparison VAT Gap (in LCU)

Total VAT Gap (in percetange)

Policy Gap (in percetange)

Row

Comparison VAT revenues (in LCU)

Compliance GAP (in percetange)

C-Efficiency (in percetange)

VAT structure by sectors

Row

VAT revenues from Industries (in LCU millions)

5858

VAT revenues from industries

Row

VAT revenues from NPISH (in LCU millions)

971

VAT revenues from NPISH

Row

VAT revenues from Government (in LCU millions)

7497

VAT revenues from Government

Row

VAT revenues from households (in LCU millions)

35594

VAT revenues from households

Tax expenditures

Row

Total tax expenditures (in LCU millions)

24407

Tax expenditures accross CPA divisions (in LCU millions)

Row

Percentage change in VAT revenues

53.42

Tax expenditures

Simulation results

Row

Fiscal impact of simulation (in LCU millions)

-4227

VAT revenues (before and after reform)

Row

Percentage change in VAT revenues

-8.47

Difference of revenue after reform (in LCU millions)

Industries

Row

VAT revenues from Industries (in LCU millions)

5858

VAT revenues from industries (Before reform)

Row

VAT revenues from industries (in LCU millions)

7211

VAT revenues from industries (After reform)

NPISH

Row

VAT revenues from NPISH (in LCU millions)

971

VAT revenues from NPISH (Before reform)

Row

VAT revenues from NPISH (in LCU millions)

966

VAT revenues from NPISH (After reform)

Government

Row

VAT revenues from Government (in LCU millions)

7497

VAT revenues from Government (Before reform)

Row

VAT revenues from Government (in LCU millions)

7497

VAT revenues from Government (After reform)

Households

Row

VAT revenues from households (in LCU millions)

35594

VAT revenues from households (Before reform)

Row

VAT revenues from households (in LCU millions)

30019

VAT revenues from households (After reform)

Effective VAT rates

Row

Fiscal impact of simulation (in LCU millions)

-4227

Effective VAT rates accross CPA division

Row

Percentage change in VAT revenues

-8.47

Effective VAT rates difference (before and after reform)

HBS

Row

Distribution of expenditures

Effective tax rate by housholds expenditures

Row

Effective VAT rate by centiles groups

Effective VAT rate by decile groups

HBS structure

Row

Distribution of expenditures

Used assets according to the purpose of consumption, per household in percentage

Row

Distribution of VAT revenues

Structure of VAT revenues according to the purpose of consumption, per households decile groups

COICOP

Row

Fiscal impact of simulation (in LCU millions)

-4227

VAT revenues from households by COICOP (Before reform)

Row

Percentage change in VAT revenues

-8.47

VAT revenues from households by COICOP (After reform)

Decile groups

Row

Estimated VAT revenues by decile groups (left bars before reform and right after reform)

Forecast

Forecast of VAT revenues

Forecast of tax expenditures